As used in this act: a. The term 'state retired employee' shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance or pension from any state administered and operated retirement or pension plan or system. b. The term 'local retired employee' shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance or pension from any retirement or pension system or plan of a municipality. c. The term 'state retired teacher' shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance from the New York state teachers retirement system. d. The term 'local retired teacher' shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance from any teachers' person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance from any teachers' retirement system administered and operated by a municipality or a school district located therein. e. The term 'municipality' shall mean a county, city, town or village. f. The term 'comptroller' shall mean the state comptroller.
New York Legal Code